Noise blocking earmuffs include a pair of earmuffs that are pressed against opposite sides of the wearer's head by a band. Each earmuff includes a cup-shaped shell with an open inner end, and with a largely ring-shaped cushion that receives the middle and upper portions of the outer ear of the person. A sound absorber lies in the shell. Both the cushion and sound absorber are generally formed of ordinary resilient foam. Two factors that are of great importance are the comfort of the person wearing the earmuffs, and the noise blocking ability of the earmuff. The noise blocking ability is generally rated with an NRR number given by an independent testing laboratory, with a higher NRR number (Noise Reduction Ratio, measured by a standard procedure of American National Standard 53.19-1974) representing better noise blocking ability. The highest NRR number for earmuffs that applicant knows of is 30. An earmuff with an even higher NRR rating number, which was also very comfortable for the wearer, would be of value.